Czech Republic (CZ)

Komora daňových poradců Address Kozí 4 657 21 Brno 2 Czech Republic P.O. Box 121 Direct contact Tel: +420 5 4242 2311 Fax: +420 5 4221 0306 E-mail: kdp@kdpcr.cz Website: www.kdpcr.cz

President: Alena Foukalova, Prague

Tax advisory in the Czech Republic is regulated by the law 523/92 of Collection of Laws, Law of tax advisory and Tax Advisers chamber of the Czech Republic, became operative on December 1st, 1992. By this law is regulated the provision of legal aid and financial and economic advice in the matter of taxes, charges, fees and the other similar payments and in the matter directly connected with taxes as well.

The tax advisers can act on behalf of the client in the proceedings on the revenue office, for instance, they can elaborate tax statements to particular taxes on behalf of the client and are allowed to represent client at the Adminstrative Court. If the tax advisers make legal acts on behalf of the client, then they act in the position of the representative according to the special regulations, e. g. the law No. 337 / 92 of Collection of Laws, Law of tax and fees administration. The position and performance of the tax advisers’ chamber of the Czech Republic is regulated further by the law No. 523 / 92 of Collection of Laws. The tax advisory was classified among the other free professions that are not directly regulated by the state, i.e. by trade authorities, but is classified among professions regulated by Chambers installed according to the law. The same principle applies for professions of lawyers, auditors, physicians, etc..

The Chamber of tax advisers of the Czech Republic assures especially the qualification examinations for candidates for performance of the tax adviser activity, issues the tax adviser certificates and keeps the profession list containing among others the name, number of the certificate, the contact address, telephone number and e-mail, specialisation and knowledge of languages. The basic condition for indexing into the list of tax advisers is successful passing qualification examinations in subjects of financial law, administrative law, civil law, business law and accountantship.

The Chamber protects and promotes interests of tax advisers and supervises the proper performance of the tax advisory to be in accordance with binding rules of law. In mediation of the supervisory and disciplinary board the Chamber solves complaints filed against breaking duties of the tax advisers constructive from the Tax advisory law. The range of the possible sanctions starts by warning and finishes by crossing the name of the list. Membership in the Chamber is compulsory. The qualification examinations and the following indexing into the list of tax advisers take place usually two times a year.